§19-21-22. General conduct of suit; purchase by commissioner in
name of board of supervisors; redemption.
Such suits shall be conducted in the name of the drainage
district, and in accordance with the practice and proceedings of
chancery courts in this state, except as herein otherwise
provided, save that oral testimony may be heard; and this law
shall be liberally construed to give to such assessment and tax
lists the effect of a bona fide mortgage for valuable
consideration, and a first lien upon such lands or other property
as against all persons having an interest therein. In such suits
it shall be sufficient to allege generally and briefly the
organization of the district and the nonpayment of the taxes,
setting forth the description of the lands proceeded against, and
the amount chargeable to each tract, with prayer for foreclosure:
Provided, That no informality or irregularity in holding any of
the meetings provided for herein, or in the valuation or
assessment of the lands, or in the name of the owners, or the
number of acres therein, shall be a valid defense to such action;
nor shall any defense to such suit be interposed save only the
plea of payment: Provided further, That in any case where the
lands, or other property, are offered for sale by such
commissioner, as provided by this article, and the sum of the tax
due, together with interest, costs and penalty, is not bid for
the same, such commissioner shall bid the same off in the name of
the board of supervisors of such drainage district, bidding
therefor the whole amount due as aforesaid; and upon confirmation
of such sale, the court shall appoint a commissioner who shall make a proper deed therefor, as in other cases under this
article, conveying such land to such drainage district; and such
deeds when duly executed in conformity to the provisions of this
article, and recorded, shall be received as evidence in all cases
showing an indefeasible title in said purchaser, unassailable in
either law or equity. The former owner shall have the right to
redeem any property sold at such sale within one year after the
same is offered for sale by paying the purchaser the amount paid
by him in the purchase of the property and any other tax thereon
he may have paid, plus ten percent interest on the whole amount.